Rental value tax
6.5% of rental value for residential premises, 8.5% for non-residential.
The assessment rolls are published and then placed for collection. The municipality may issue supplementary rolls to correct omission, concealment or undervaluation.
- Required documents
- Not yet published. The official forms are standardised by the Ministry of Interior and Municipalities and a non-conforming one may be refused — so we will not guess and send you to the counter with the wrong papers.
- Fee
- No amount is published. A figure in Lebanese pounds must carry the date it was set, or it misleads within months.
- Where to file
- The municipalityDeadline: two months from publication of the announcement in the Official Gazette (Art. 106). Late penalty 2% per month of delay (Art. 109).
- Legal reference
- القانون ٦٠/١٩٨٨ — المادتان ١٠٦ و١٠٩